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estimated realizable value

См. также в других словарях:

  • Net realizable value — (NRV) is a method of evaluating an asset s worth when held in inventory, in the field of accounting. NRV is part of the Generally Accepted Accounting Principles and International Financial Reporting Standards (IFRS) that apply to valuing… …   Wikipedia

  • value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ …   Financial and business terms

  • Classification of accounts — According to Modern approach Accounts are classified into five groups: Asset Expense Revenue Liability Capital According to Traditional approach Accounts are classified into three groups: Real – all the assets except Debtors Nominal – all the… …   Wikipedia

  • Inventory valuation — INVENTORIES AND FINANCIAL STATEMENTS Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements. If inventory is not properly measured, expenses and… …   Wikipedia

  • Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… …   Wikipedia

  • Engagement Letter — This article uses the word engagement in a legal sense. An engagement letter defines the legal relationship (or engagement) between a professional firm (e.g., law, investment banking, consulting, advisory or accountancy firm) and its client(s).… …   Wikipedia

  • Physical Sciences — ▪ 2009 Introduction Scientists discovered a new family of superconducting materials and obtained unique images of individual hydrogen atoms and of a multiple exoplanet system. Europe completed the Large Hadron Collider, and China and India took… …   Universalium

  • Free space — In classical physics, free space is a concept of electromagnetic theory, corresponding to a theoretically perfect vacuum, and sometimes referred to as the vacuum of free space. The definitions of the ampere and meter SI units are based upon… …   Wikipedia

  • Luther, Martin — • Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546 Catholic Encyclopedia. Kevin Knight. 2006. Luther, Martin      …   Catholic encyclopedia

  • Luther —     Martin Luther     † Catholic Encyclopedia ► Martin Luther     Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546.     His father, Hans, was a… …   Catholic encyclopedia

  • Martin Luther —     Martin Luther     † Catholic Encyclopedia ► Martin Luther     Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546.     His father, Hans, was a… …   Catholic encyclopedia

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